SMT. SHARDA,HARSUD, KHANDWA vs. THE PCIT-1, INDORE, INDORE
In the result, appeals of the assesse in ITANo
ITA 263/IND/2024[2014-15]Status: DisposedITAT Indore30 Aug 2024AY 2014-15
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Premnarayan Pcit (1) 31, Somgaon Khurd, Aaykar Bhawan Harsud, Vs. Indore Khandwa (Appellant / Assessee) (Respondent/ Revenue) Pan: Cjzpp1164J Smt. Sharda Pcit (1) A/45, Naya Harsud, Aaykar Bhawan Vs. Khandwa Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Fdxps2997P Assessee By Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 21.08.2024 Date Of Pronouncement 30.08.2024
Section 144BSection 147Section 148Section 2(14)(iii)Section 263Section 54B
reassessment proceedings so as to substantiate the amount claimed as exempt on account of proceeds realized from sale of the said rural agricultural land in his income-tax return for the Assessment Year 2014-15. 4.3 He has pointed out that the assessee is not challenging the distance of the said agricultural land from Harda as computed